17572 - General and Applied Accounting

Learning outcomes

At the end of this course students will be able:

• to enter the on-going operations, and the closing process according to the double entry method
• to prepare a financial statement, according to Italian Financial Accounting Standards
• to appreciate the main differences between Italian Financial Accounting Standards and IAS/IFRS
• to comprehend the basic logic of local governments accounting systems and non-profit organizations

Course contents

The course provides for 60 teaching hours

Course Language: Italian

 

Part 1: Financial accounting

• Purposes and method.
• On going financial accounting entries.
• Adjusting and closing entries.

Part 2: Financial statements and accounting standards

• Purposes of financial statements.
• Financial statements schemes.
• Italian Financial Accounting Standards.
• Main differences between Italian Financial Accounting Standards and International Accounting Standards (IAS/IFRS).

Part 3: Sustainability reporting

• The reporting of ESG impacts: main concepts, motivations, and guidelines.
• The Corporate Sustainability Reporting Directive, ESRS, and VSME.
• Integrated Reporting and other frameworks.

Readings/Bibliography

Part 1 - mandatory
Bartolini M., Savioli G. (editors), "Contabilità d'impresa", FrancoAngeli, Milan, 2023, ISBN 978-88-351-4947-7.

Details on Virtuale

Parst 2 and 3 - mandatory
Teaching material available on Virtuale

Bartolini M., "Il bilancio d’esercizio. Principi contabili nazionali e internazionali  a confronto, informazioni non finanziarie e report integrato - Aggiornato ai D. Lgs. n. 139/2015 e n. 254/2016", FrancoAngeli, Milano, 2018.

Teaching methods

Course Language: Italian

 

• Theoretical and practical lectures.
• Additional exercises (in presence and on Virtuale).
• Posts of the week (trhough posts on Virtuale).
• Readings and videos provided on the course e-learning Platform.
• MOOC (Massive Open Online Course) INTEGRES.

 

The key purpose is to provide questions and insights to students in understanding the topic of the course. In doing so, alongside the traditional lectures, will be provided opportunities for discussion and intervention for students.

Assessment methods

1) By two partial exams*

Compulsory written exams (exercises and open questions), lasting 1 hour and 15 minutes and weighting 50% each. The topics included in any partial exam are detailed on Virtuale.

2) By total exams*

Compulsory written exam (exercises and open questions on part I, lasting 2 hours and weighting 60% on the final mark), followed by a compulsory oral exam (on parts II and III, weighting 40% of the final mark).

* Bring your calculator. Other material is not allowed.

Tens of previous exams are available on Virtuale, together with their suggested solutions and graduation of the mark.

 

ADDITIONAL MARKS - VOLUNTARY

1) The student can achieve additional marks by answering weekly 6 posts on the e-learning Platform (3 correct answers=1 additional point).

2) Students willing to complete the online MOOC course Integres - Reporting value creation and sustainability for SMEs, in English, consisting of no. 5 modules (introductory video: https://youtu.be/P5NkdaYjmIk), by obtaining the final certificate, will gain 1 extra point on their final grade. Instructions for accessing the MOOC will be available on Virtuale.

 

Graduation grid of marks:

• 18-23: sufficient preparation and ability to analyze but relating to a limited number of topics covered in the course, use of an overall correct language;
• 24-27: technically adequate preparation but with some limits with respect to the topics covered, good operational skills, even if not particularly articulated, expressed in correct language;
• 28-30: very good knowledge of a large number of topics covered in the course, good operational and critical skills, high-level usage of specific terminology;
• 30L: excellent and very in-depth and exhaustive knowledge of the topics covered in the course, critical analysis and connection skills, very high-level usage of specific terminology.

 

Students with learning disabilities (LD) or temporary or permanent disabilities: please contact the relevant University office promptly (https://site.unibo.it/studenti-con-disabilita-e-dsa/it). They will be responsible for suggesting any accommodations to the students concerned. These accommodations must be submitted to the instructor for approval 15 days in advance, who will evaluate their suitability, also taking into account the course's learning objectives.

Regarding the assessment of learning, the use of AI is prohibited during the written exam. Any use constitutes a violation of academic integrity.

Teaching tools

Exercises and further information will be available on virtuale.

 

DIDACTIC INNOVATION

This course is part of the University of Bologna's project on teaching innovation.

 

This course implements forms of INTEGRATIVE DIGITAL TEACHING (DDI - asynchronous didactics) mainly in the form of Unibo MOOC and additional video clips useful for reinforcing basic concepts.

Furthermore, the innovativeness of the course is enhanced by the use of gamification at various stages.

Office hours

See the website of Monica Bartolini